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There are two different scenarios here. Scenario 1: A1 commits his 5th personal foul. The official notifies Coach A that A1 is DQ'd. A1 then curses at the official.
Scenario 2: A1 has been DQ'd with 5 minutes remaining in the game. With 2 minutes left in the game, A1 reports to the table and is beckoned into the game.
In #1, the T is charged directly to A1 and indirectly to Coach A, since A1 is considered bench personnel. However, in #2, the rules committee felt that this was unsportsmanlike conduct by the Coach for sending the player back into the game, rather than unsporting conduct by A1 himself. Therefore, they concluded that the direct T should go to the Coach, rather than to the player.
So in #1 you have a direct T on A1 and an indirect on the Coach. In #2 you have a direct T on the Coach, rather than the player.
If TASO interprets it differently, I don't think they have a leg to stand on, from a rules perspective. JMO
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Any NCAA rules and interpretations in this post are relevant for men's games only!
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